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1980 (9) TMI 83 - DELHI HIGH COURTExtract: ....... We are, therefore, of the opinion that the conclusion of the Tribunal that the Explanation to r. 1 did not in any way change the legal position, are correct. Accordingly, we answer the question referred in the affirmative, i.e., against the department and in favour of the assessee. The assessee will be entitled to its costs. Counsel s fee Rs. 500.
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